conservatism principle meaning in Chinese
谨慎性原则
稳健性原则
稳健原则
Examples
- Accounting conservatism principle is a principle that is well known but very difficult to explain
谨慎性原则是一个众所周知却又很难以完全说清楚的会计原则。 - First of all , this thesis proceeds from relation between conservatism principle and uncertainty in accounting system . it expounds the fountain from which the conservatism principle comes into being and it ' s inherent logic contradiction
本文首先从谨慎性原则与会计中不确定性的关系出发，论证了谨慎性原则产生的本源及其内在逻辑矛盾问题。 - This thesis expounds the problems about conservatism principle ' s inspiration of innovation and the factors that make it exist from the perspectives of the property right of accounting information and its institutional changes and the theory of agent - principal
会计信息的产权理论和委托代理理论分别为本文提供了论证了谨慎性原则的发展变革动力及其得以存在的客观因素等问题的理论依据。 - Major principles included in gaap are the objective principle , the materiality principle , the consistency principle , the conservatism principle , the accrual - basis accounting principle , the adequate disclosure principle , the matching principle , the realization principle , and the cost principle
公认会计原则所包括的主要原则有：客观性原则，重要性原则，一致性原则，稳健性原则，权责发生制原则，充分披露原则，配比原则，实现原则和成本原则。 - The author holds that the conservatism principle is a kind of accounting reflection modes that is formed from the uncertainty in accounting , that conservatism principle adopting the reflection mode agglutinated with rational and unrational reflection mode to uncertainty in accounting is the essential reason for it ' s inherent logic inconsistency , that accounting system adopting different disposal procedure and reflection mode to uncertain economic businesses is the material exhibition of the principle ' s inherent logic inconsistency
本文认为，谨慎性原则是应会计中的不确定性而形成的会计反映模式，对会计中的不确定性采取理性与非理性相互胶合的反映模式是其本身形成内在逻辑不一致性的本质原因，而会计系统对不同质的不确定性经济业务采取不同的会计处理和反映模式是谨慎性原则内在逻辑不一致性的具体表现。